4.—(1) Paragraph 28 is amended as follows.
(2) In the heading after “penalty” insert “other than by HMRC”.
(3) In sub-paragraph (1) omit “—”, paragraph (a) and the “(b)” after paragraph (a).
(4) Omit sub-paragraph (4).
(5) In sub-paragraph (6) omit paragraph (a).
(6) In sub-paragraph (7) omit “(a),”.